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(A) The Board of Trustees shall each year or biennial period conduct a public hearing on its proposed budget statement. Such hearing shall be held separately from any regularly scheduled meeting of the governing body and shall not be limited by time. Notice of the place and time of the hearing, together with a summary of the proposed budget statement, shall be published at least four calendar days prior to the date set for hearing in a newspaper of general circulation within the village’s jurisdiction. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing. When the total operating budget, not including reserves, does not exceed $10,000 per year or $20,000 per biennial period, the proposed budget summary may be posted at the Board of Trustee’s principal headquarters. At such hearing, the governing body shall make at least three copies of the proposed budget statement available to the public and shall make a presentation outlining key provisions of the proposed budget statement, including, but not limited to, a comparison with the prior year’s budget. Any member of the public desiring to speak on the proposed budget statement shall be allowed to address the governing body at the hearing and shall be given a reasonable amount of time to do so.
(B) After the hearing, the proposed budget statement shall be adopted, or amended and adopted as amended, and a written record shall be kept of the hearing. The amount to be received from personal and real property taxation shall be certified to the levying board after the proposed budget statement is adopted or is amended and adopted as amended. The certification of the amount to be received from personal and real property taxation shall specify separately the amount to be applied to the payment of principal or interest on bonds issued or authorized to be issued by the Board of Trustees or the legal voters of the political subdivision and the amount to be received for all other purposes.
(C) If the adopted budget statement reflects a change from that shown in the published proposed budget statement, a summary of the changes shall be published within 20 calendar days after its adoption in the manner provided in this section, but without provision for hearing, setting forth the items changed and the reasons for the changes.
(D) Upon approval by the Board of Trustees, the budget shall be filed with the Auditor of Public Accounts. The Auditor may review the budget for errors in mathematics, improper accounting and noncompliance with the State Budget Act or Neb. Rev. Stat. §§ 13-518 through 13-522. If the Auditor detects such errors, he or she shall immediately notify the Board of such errors. The Board shall correct any such error as provided in § 34.34. Warrants for the payment of expenditures provided in the budget adopted under this section shall be valid notwithstanding any errors or noncompliance for which the Auditor has notified the Board.
(Neb. Rev. Stat. § 13-506)
(E) When a levy increase has been authorized by vote of the electors, the adopted budget statement shall indicate the amount of the levy increase.
(Neb. Rev. Stat. § 13-507)
Statutory reference:
State Budget Act, see Neb. Rev. Stat. §§ 13-501 et seq.
(A) (1) After publication and hearing on the proposed budget statement and within the time prescribed by law, the Board of Trustees shall file with and certify to the levying board or boards on or before September 30 of each year or September 30 of the final year of a biennial period and file with the Auditor of Public Accounts a copy of the adopted budget statement which complies with Neb. Rev. Stat. §§ 13-518 through 13-522, together with the amount of the tax required to fund the adopted budget, setting out separately:
(a) The amount to be levied for the payment of principal or interest on bonds issued or authorized to be issued by the Board of Trustees or the legal voters of the political subdivision; and
(b) The amount to be levied for all other purposes.
(2) Proof of publication shall be attached to the statements.
(B) If the prime rate published by the Federal Reserve Board is 10% or more at the time of the filing and certification required under this division (B), the Board of Trustees, in certifying the amount required, may make allowance for delinquent taxes not exceeding 5% of the amount required plus the actual percentage of delinquent taxes for the preceding tax year or biennial period and for the amount of estimated tax loss from any pending or anticipated litigation which involves taxation and in which tax collections have been or can be withheld or escrowed by court order. For the purpose of this section, anticipated litigation shall be limited to the anticipation of an action being filed by a taxpayer who or which filed a similar action for the preceding year or biennial period which is still pending. Except for such allowances, the Board of Trustees shall not certify an amount of tax more than 1% greater or lesser than the amount determined under § 34.28.
(C) The Board of Trustees shall use the certified taxable values as provided by the County Assessor pursuant to Neb. Rev. Stat. § 13-509 for the current year in setting or certifying the levy. The Board of Trustees may designate one of its members to perform any duty or responsibility required of the Board by this section.
(Neb. Rev. Stat. § 13-508)
The Board of Trustees shall adopt a budget statement pursuant to the State Budget Act, to be termed, “The Annual Appropriation Bill,” in which the Board may appropriate those sums of money as may be deemed necessary to defray all necessary expenses and liabilities of the village.
(Neb. Rev. Stat. § 17-706)
Statutory reference:
State Budget Act, see Neb. Rev. Stat. §§ 13-501 et seq.
(A) Whenever during the current fiscal year or biennial period it becomes apparent to the governing body that, due to unforeseen emergencies, there is temporarily insufficient money in a particular fund to meet the requirements of the adopted budget of expenditures for that fund, the governing body may by a majority vote, unless otherwise provided by state law, transfer money from other funds to such fund.
(B) No expenditure during any fiscal year or biennial period shall be made in excess of the amounts indicated in the adopted budget statement, except as authorized in § 34.34 or by state law.
(C) It is unlawful for any officer or officers of the governing body to obligate funds contrary to the provisions of this section.
(Prior Code, § 1-814) (Ord. 1-814, passed 6-6-2000) Penalty, see § 10.99
Statutory reference:
Similar provisions, see Neb. Rev. Stat. § 13-510
(A) (1) Unless otherwise provided by law, the Board of Trustees may propose to revise the previously adopted budget statement and shall conduct a public hearing on that proposal whenever during the current fiscal year it becomes apparent to the Board of Trustees that:
(a) There are circumstances which could not reasonably have been anticipated at the time the budget for the current year was adopted;
(b) The budget adopted violated Neb. Rev. Stat. §§ 13-518 through 13-522, such that the revenue of the current fiscal year for any fund thereof will be insufficient, additional expenses will be necessarily incurred, or there is a need to reduce the budget requirements to comply with Neb. Rev. Stat. §§ 13-518 through 13-522; or
(c) The Board of Trustees has been notified by the Auditor of Public Accounts of a mathematical or accounting error or noncompliance with the Nebraska Budget Act.
(2) The public hearing requirement shall not apply to emergency expenditures pursuant to Neb. Rev. Stat. § 81-829.51.
(B) Notice of the time and place of the hearing shall be published at least four calendar days prior to the date set for hearing in a newspaper of general circulation within the Board’s jurisdiction. For purposes of such notice, the four calendar days shall include the day of publication but not the day of hearing. This published notice shall set forth:
(1) The time and place of the hearing;
(2) The amount in dollars of additional or reduced money required and for what purpose;
(3) A statement setting forth the nature of the unanticipated circumstances and, if the budget requirements are to be increased, the reasons why the previously adopted budget of expenditures cannot be reduced during the remainder of the current year to meet the need for additional money in that manner;
(4) A copy of the summary of the originally adopted budget previously published; and
(5) A copy of the summary of the proposed revised budget.
(C) At the hearing any taxpayer may appear or file a written statement protesting any application for additional money. A written record shall be kept of all such hearings.
(D) Upon conclusion of the public hearing on the proposed revised budget and approval of the proposed revised budget by the Board of Trustees, the Board shall file with the County Clerk of the county or counties in which the Board of Trustees is located, and with the Auditor of Public Accounts, a copy of the revised budget, as adopted. The Board of Trustees may then issue warrants in payment for expenditures authorized by the adopted revised budget. These warrants shall be referred to as registered warrants and shall be repaid during the next fiscal year from funds derived from taxes levied therefor.
(E) Within 30 days after the adoption of the budget under § 35.29, the Board of Trustees may, or within 30 days after notification of an error by the Auditor of Public Accounts, the Board shall correct an adopted budget which contains a clerical, mathematical, or accounting error which does not affect the total amount budgeted by more than 1% or increase the amount required from property taxes. No public hearing shall be required for such a correction. After correction, the Board of Trustees shall file a copy of the corrected budget with the County Clerk of the county or counties in which the Board of Trustees is located and with the Auditor of Public Accounts. The Board of Trustees may then issue warrants in payment for expenditures authorized by the budget.
(Neb. Rev. Stat. § 13-511)
Statutory reference:
State Budget Act, see Neb. Rev. Stat. §§ 13-501 et seq.
TAX LEVIES
(A) The Board of Trustees shall, at the time and in the manner provided by law, cause to be certified to the County Clerk the amount of tax to be levied upon the taxable value of all the taxable property of the village which the village requires for the purposes of the adopted budget statement for the ensuing year, including all special assessments and taxes assessed as otherwise provided.
(B) (1) The County Clerk shall place the same on the property tax lists to be collected in the manner provided by law for the collection of county taxes in the county where the village is situated. In all sales for any delinquent taxes for municipal purposes, if there are other delinquent taxes due from the same person or a lien on the same property, the sale shall be for all the delinquent taxes.
(2) Such sales and all sales made under or by virtue of this section or the provision of law herein referred to shall be of the same validity and in all respects be deemed and treated as though such sales had been made for the delinquent county taxes exclusively.
(Neb. Rev. Stat. § 17-702)
(A) (1) The property tax request for the prior year shall be the property tax request for the current year for the purpose of the levy set by the County Board of Equalization in Neb. Rev. Stat. § 77-1601 unless the Board of Trustees passes by a majority vote a resolution or ordinance setting the tax request at a different amount.
(2) Such resolution or ordinance shall only be passed after a special public hearing called for such purpose is held and after notice is published in a newspaper of general circulation in the area of the municipality at least five days prior to the hearing.
(B) The hearing notice shall contain the following information:
(1) The dollar amount of the prior year’s tax request and the property tax rate that was necessary to fund that tax request;
(2) The property tax rate that would be necessary to fund last year’s tax request if applied to the current year’s valuation; and
(3) The proposed dollar amount of the tax request for the current year and the property tax rate that will be necessary to fund that tax request.
(C) Any resolution setting a tax request under this section shall be certified and forwarded to the County Clerk prior to October 14 of the year for which the tax request is to apply.
(D) Any tax levy which is not in compliance with this section and Neb. Rev. Stat. § 77-1601 shall be construed as an unauthorized levy under Neb. Rev. Stat. § 77-1606.
(Prior Code, § 1-808) (Ord. 1-808, passed 6-6-2000)
Statutory reference:
Similar provisions, see Neb. Rev. Stat. § 77-1632
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